Circular No.  77/2003-Cus.
 28th August, 2003

F.No.575/7/2002-L.C.
Government of India
Ministry of Finance
Department of Revenue

Subject: Customs Claims against vehicles temporarily imported into India by tourists under Carnets-de-passage-reg.

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In terms of notification No.296/76-Cus. dated 2.8.1976, vehicles can be temporarily imported into India for a period of six months without payment of customs duty against a valid Carnet-de-passage issued by a member of an Automobile Club or Association belonging to the  Federation of Alliance Internationale De Tourisme. This period can be further extended for another period of six months.

2. During a recent meeting held in the Board which was attended by representatives of the AIT and FIA, Customs Affairs, Geneva, Switzerland and Federation of Indian Automobile Associations, certain difficulties faced by the Carnet holders inside the country, have been brought to our notice.  These mainly related to cases of reported harassment and delays in the clearance of Carnet vehicles and also alleged indiscriminate issuing of demand notices on missing vehicles and  confirmation thereof.

3. In order to solve the genuine difficulties faced by foreign tourists, field formations are hereby directed that passengers availing of the Carnet facilities for their motor vehicles, may be treated with proper respect and courtesy and customs clearance should be effected expeditiously. It is also reiterated that demand notices issued in cases of motor vehicles not figuring in the export records of the Indian Customs, may not be confirmed in a routine manner. In fact, in some cases, vehicles had already exited from  the country, however, the  information  regarding the same had not been passed on to the Customs formation through which the vehicles had entered.  In this way, for lack of proper communication between Customs formations, the Carnet holders have to face serious inconvenience.  In view of this, henceforth, in cases of demand notices being issued, the FIAA should also be served with a copy of the said notice and efforts may be made to elicit their response before the demand is confirmed.

4. These instructions may be communicated to the field formations in your jurisdiction for compliance.

5. Any problems faced in this regard may be brought to the notice of the Board.

S.M. Akther
Under Secretary to the Govt. of India

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Category : Custom Duty (6632)
Type : Circulars (7511) Notifications/Circulars (30303)

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